Australian Capital Territory payroll tax (FY26)
Administered by ACT Revenue Office under state payroll tax law. Standard rate 6.75% on Australian taxable wages above the $1.75 million threshold.
$1.75 million
Annual threshold
6.75%
Standard rate
Monthly
Returns
Rate + thresholds in detail
- Annual tax-free threshold: $1.75 million of Australian taxable wages.
- Monthly threshold: $145,833.
- Standard rate: 6.75%.
- Additional levies / structure: 0.1% surcharge on all taxable wages for employers with Australia-wide wages of $20M-$50M (from 1 July 2026).
Returns + reconciliation
- Return cadence: Monthly by 7th of following month.
- Annual reconciliation: Annual reconciliation 21 July.
Grouping
Grouping applies under Payroll Tax Act 2011 (ACT).
Recent change
From 1 July 2026 the threshold reduces from $2.0M to $1.75M, the rate reduces from 6.85% to 6.75%, and a 0.1% surcharge applies for $20M-$50M (Australia-wide) employers.
Sources
Compare to other states: NSW ($1.2 million) · VIC ($1 million) · QLD ($1.3 million) · WA ($1 million) · SA ($1.5 million) · TAS ($1.25 million) · NT ($2.5 million)